PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Yang terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)

SIHOMBING, BACHRON RIDHO SYAHPUTRA (2019) PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Yang terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Audit delay is the difference in the date of closing the book with the date of completion of the independent audit report on the financial statements of the client company. Measured based on the number of days from the date the book closes until the financial statements are signed by an independent auditor. Therefore, the longer the auditor completes his task, the longer the audit delay. This study aims to determine the effect of leverage, company size and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange. The research sample obtained was 14 companies with a financial reporting period from 2014 to 2016. The data used in this study is secondary data with causal research. The sample technique used was purposive sampling. The analytical method used is multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that leverage and audit opinion have a significant positive effect on audit delay, while for firm size there is no significant positive effect on audit delay. Keywords: audit delay, leverage, company size, audit opinion Audit delay adalah perbedaan tanggal tahun tutup buku dengan tanggal penyelesaian laporan audit independen pada laporan keuangan perusahaan klien. Diukur berdasarkan jumlah hari dari tanggal tahun tutup buku sampai ditandatanganinya laporan keuangan oleh auditor independen. Oleh karena itu, semakin lama auditor menyelesaikan tugasnya maka semakin panjang pula audit delaynya. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, ukuran perusahaan dan opini audit terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yang didapatkan sebanyak 14 perusahaan dengan periode pelaporan keuangan dari tahun 2014 hingga 2016. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan penelitian kausal. Teknik sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa leverage dan opini audit berpengaruh positif signifikan terhadap audit delay, sementara itu untuk ukuran perusahaan berpengaruh positif tidak signifikan terhadap audit delay. Kata Kunci: audit delay, leverage, ukuran perusahaan, opini audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 716
NIM/NIDN Creators: 43216110241
Uncontrolled Keywords: audit delay, leverage, ukuran perusahaan, opini audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jul 2022 03:49
Last Modified: 08 Jul 2022 03:49
URI: http://repository.mercubuana.ac.id/id/eprint/64741

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